The queen of daytime talk has topped Forbes’ Celebrity 100, a list of the world’s most powerful movie stars, TV personalities, musicians and athletes.

The mag estimates Oprah raked in $225 million from June 2004 to June 2005, thanks to her amazing ability to pull in 30 million viewers a day.

“After 21 years, her chat-fest still rules the airwaves, minting new celebs and hundreds of millions of dollars in profits,” says the mag, which based its rankings on earnings, Internet presence and number of newspaper stories, mag covers and mentions on TV and radio.

Just behind her is Tiger Woods, who made a dramatic comeback on the golfing circuit by winning his fourth Masters, making him the highest-paid athlete in the world with earnings of $87 million.

At No. 3, Mel Gibson can continue to thank God for his fortune – the DVD sales of his “The Passion of the Christ” helped him bank $185 million.

Next is George Lucas, who thanks to his sci-fi blockbuster “Star Wars: Episode III – Revenge of the Sith,” saw an out-of-this-world sum of $290 million.

Rounding out the Top 5 is Shaquille O’Neal, with the hoop legend slam-dunking $33.4 million into his vault.

The highest-ranking author is Dan Brown, whose smash thriller, “The Da Vinci Code,” has remained a best seller in hardcover for two years running, bringing him a cool $76.5 million.

Bill Clinton makes the list, but he only got to No. 56, with $6 million from book earnings and speaking engagements.

Adding insult to injury is the fact that he’s beaten by Paris Hilton, the “That’s hot!” hotel heiress who at No. 55 wiggled her way to a take of $6.5 million.

But both topped tennis cutie Maria Sharapova, who at No. 57 is the top-paid female athlete with $18.2 million.

Funnymen David Letterman and Will Ferrell laughed their way to the bank over the past year – at No. 14 and No. 18, they stockpiled $40 million apiece.

And while her latest Harry Potter book won’t be released until July 16, J.K. Rowling still collects big bucks from her past tomes and movie residuals – at No. 22, she pulled in $59.1 million.

Howard Stern and Rush Limbaugh have a fierce rivalry on the air, but the shaggy-haired shock jock squeaked past the ultra-conservative gabber in power and money. At No. 27, Stern earned $31 million, with Rush, at No. 28, nailing down $30 million.

Rock ‘n’ roll acts keep aging – but they also continue to bring in the green.

Metallica ranked at No. 23, with $37.4 million in earnings, and the Eagles, at No. 43, flew away with $45 million.

NYU’s most famous students, the Olsen twins, are also in the money. Mary-Kate and Ashley made $21 million to rank them at No. 35.

Making the list

LEADIN: Forbes has released its Celebrity 100 list, a ranking of the most powerful stars based on earnings and their presence on the Web and in other media.